A cheque for GH 7,330 was received from Rao after allowing him a discount of GH 70. It was endorsed in favour of Sen in full settlement of GH 7,500. The cheque was dishonoured, but no entry for dishonor was passed in the books. If this error located after preparation of final account then which of the following rectification entry is correct? A. Rao A/c Dr. GH 7,400, Profit & Loss Adj. A/c Dr. GH 100, To Sen A/c GH 7,500

B. Rao A/c Dr. GH 7,400, Profit & Loss Adj. A/c Dr. GH 100, To Suspense A/c GH 7,500

C. Rao A/c Dr. GH 100, Profit & Loss Adj. A/c Dr. GH 7,400, To Sen A/c GH 7,500

D. Rao A/c Dr. GH 100, Profit & Loss Adj. A/c Dr. GH 7,400, To Suspense A/c GH 7,500